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A tithe (from Old
Englishteogoþa "tenth") is a one-tenth part of
something, paid as a (usually) voluntary contribution or as a
tax or levy, usually to support a religious
organization. Today, tithes (or tithing) are normally
voluntary and paid in cash, cheques, or stocks, whereas
historically tithes could be paid in kind, such as agricultural
products. Several European countries operate a formal process
linked to the tax system allowing some churches to assess
tithes.

Judaism and Christianity

Some interpretations of Biblical teachings conclude that although
tithing was practiced extensively in the Old Testament, it was never practiced or
taught within the first-century Church. Instead the New Testament scriptures are seen as teaching
the concept of "freewill offerings" as a means of supporting the
church: , . Also, some of the earliest groups sold everything they
had and held the proceeds in common to be used for the furtherance
of the Gospel: , . Further, contains the account of a man and wife
who were living in one of these groups. They sold a piece of
property and donated only part of the selling price to the church
but claimed to have given the whole amount and immediately 'fell
down and died' when confronted by the apostle Peter over their
dishonesty.

Tithes
were mentioned in councils at Tours in 567 and
at Mâcon in
585. They were formally recognized under Pope Adrian I in 787.

In the time of Abraham

:18. And Melchizedek king of Salem brought forth bread and
wine: and he was the priest of the most high God.

:19. And he blessed him, and said, Blessed be Abram of the
most high God, possessor of heaven and earth:

:20. And blessed be the most high God, which hath delivered
thine enemies into thy hand.And he gave him tithes of
all.

::::(Genesis 14:18-20, Holy Bible, King James Version)

When Melchizedek appeared and offered Abram bread and wine and
blessed him in the name of God, tithes were
exchanged. While the biblical text is not precise in naming who
actually gave the tithes, most believe Abram gave the tithes to
Melchizedek. The verse records, "…and he gave him a tenth of
everything;" the "he" could stand for either Melchizedek or Abram,
or perhaps El Elyon Himself. A reference found in expresses the
tradition that Abram gave Melchizedek the tithes, and this is the
belief that is held by most Christians. indicates that Abram gave a
tenth of the spoils and not necessarily all of his personal wealth.
Also, this was the only reference of Abram tithing.

Later, in ( ), Abraham's grandson Jacob also
made a commitment to give God back a tenth of his increase.

According to Christians, tithes are received by priests and high
priests according to . This may reflect the practice in the Second
Temple period following Ezra's decree penalizing the Leviim for
their failure to return to Israel en masse. The Hebrew Scriptures
state that there is a distinct difference between priests
(kohanim), the sons of Aaron, and the Leviim, the rest of the sons
of Levi. The sons of Aaron were appointed to be priests and the
tribe of Levi were appointed to minister to the priests and help in
sacred matters( ). The Children of Israel were commanded by God to
give Bikkurim and Terumah to the kohanim and tithes to the sons of
Levi. In turn, the Leviim were commanded by God to give a tithe (a
tenth) of the tithes they received to a priest.

The Esretu — the standard Babylonian one-tenth tax

Hebrew is a Semitic language,
related to Akkadian, the lingua franca of that time. An Akkadian noun
that Abraham was most likely familiar with given his Babylonian
background was esretu, meaning "one-tenth". By the time of
Abraham, this phrase was used to refer to the "one-tenth tax," or
"tithe". Listed below are some specific instances of the
Mesopotamian tithe, taken from The Assyrian Dictionary of the
Oriental Institute of the University of Chicago, Vol. 4
"E":

[Referring to a ten per cent tax levied on garments by the local
ruler:]"the palace has taken eight garments as your tithe (on 85
garments)"

"…eleven garments as tithe (on 112 garments)"

"...(the sun-god) Shamash demands the tithe..."

"four minas of silver, the tithe of [the
gods] Bel, Nabu, and Nergal..."

"...he has paid, in addition to the tithe for Ninurta, the tax
of the gardiner"

"...the tithe of the chief accountant, he has delivered it to
[the sun-god] Shamash"

"...why do you not pay the tithe to the Lady-of-Uruk?"

"...(a man) owes barley and dates as
balance of the tithe of the **years three and four"

"...the tithe of the king on barley of the town..."

"...with regard to the elders of the city whom (the king) has
**summoned to (pay) tithe..."

"...the collector of the tithe of the country Sumundar..."

"...(the official Ebabbar in Sippar) who is in charge of the
tithe..."

Because of this standard one-tenth tax in Babylon, Abraham of the
Genesis account was most likely familiar with the concept of giving
up ten-percent of goods as tax

In the time of Moses and Under Mosaic Law

The tithe is specifically mentioned in the Book of Leviticus, the Book of Numbers and also in the Book of Deuteronomy. The tithing system
was organized in a 7 year cycle, corresponding to the Shemittah
cycle. Every year, Bikkurim, Terumah, Ma'aser Rishon and Terumat
Ma'aser were separated from the grain, wine and oil (as regards
other fruit and produce, the Biblical requirement to tithe is a
source of debate). The yearly tithe to the Levites could be
consumed anywhere. On years one, two, four and five of the
Shemittah cycle, God commanded the Children of Israel to take a
second tithe that was to be brought to the city of Jerusalem. The owner of the produce was to separate
and bring 1/10 of his finished produce to Jerusalem after
separating Terumah and the first tithe, but if the family lived too
far from Jerusalem, the tithe could be redeemed upon coins. Then,
the Bible required the owner of the redeemed coins to spend the
tithe "to buy whatever you like: cattle, sheep, wine or other
fermented drink, or anything you wish." Implicit in the commandment
was an obligation to spend the coins on items meant for human
consumption. According to the Hebrew Scriptures, the second tithe
could be brought to Jerusalem any time of the year and there was no
specific obligation to bring the second tithe to Jerusalem for the
Festival of Sukkot. The only time restriction was a commandment to
remove all the tithes from one's house in the end of the third
year.

The third year was called "the year of tithing" in which the
Israelites set aside 10% of the increase of the land, they were to
give this tithe to the Levites, strangers, orphans, and widows.
These tithes were in reality more like taxes for the people of
Israel and were mandatory, not optional giving. This tithe was
distributed locally "within thy gates" to support the Levites and
assist the poor.

The Levites, also known as the tribe of Levi,
were descendants of Levi. They were assistants to the Israelite
priests (who were the children of Aaron and, therefore,a subset of
the Tribe of Levi) and did not own or inherit a territorial
patrimony . Their function in society was
that of temple functionaries, teachers and trusted civil servants
who supervised the weights and scales and witnessed agreements. The
goods donated from the other Israeli tribes were their source of
sustenance. They received from "all Israel" a tithe of food or
livestock for support, and in turn would set aside a tenth portion
of that tithe for the Aaronic priests in Jerusalem.

In the time of the Israelite Kings

LMLK seals may represent the oldest
archaeological evidence of tithing. About 10 percent of the storage
jars manufactured during Hezekiah's reign
(circa 700 BC) were stamped (Grena, 2004, pp. 376–8). See
2 Chronicles 29–31 for a record
of this early worship reformation.

The book of Nehemiah also talks about the collection of tithes to
Leviim and distribution of Terumah to the priests: . People were
actually appointed to collect mandatory tithes and place them in
specially designated chambers which eventually came to be known as
storehouses: .

Books of the (Minor) Prophets

The book of Malachi has some of the
most quoted Biblical verses on tithing, .Jews, Catholic, Orthodox,
and Protestant Christians who tithe, understand that no man may
outdo God in the act of charity.
These verses talk about the supposed cause and effect of tithing.
If one gives to God, they are to be blessed, where if one refuses
to give they will be cursed. They also refer back to the
storehouses mentioned in :

8Will man rob God?Yet you are
robbing me.But you say, ‘How are we robbing thee?’ In
your tithes and offerings.

9You are cursed with a curse, for you are
robbing me; the whole nation of you.

10Bring the full tithes into the
storehouse, that there may be food in my house; and thereby put me
to the test, says the of hosts, if I will not open the windows of
heaven for you and pour down for you an overflowing
blessing.

11I will rebuke the devourer for you, so
that it will not destroy the fruits of your soil; and your vine in
the field shall not fail to bear, says the of hosts.

12Then all nations will call you blessed,
for you will be a land of delight, says the of hosts.

Revised Standard Edition

The Book of Tobit (1:6–8) provides an
example of all three classes of tithes practiced during the
Babylonian exile:

New Testament

According to Catholics, as those who serve
at the altar should live by the altar , it became necessary for
provision of some kind to be made for the sacred ministers.

In the beginning this was supplied by the spontaneous offerings of
the faithful. In the course of time, however, as the Church
expanded and various institutions arose, it became necessary to
make laws which would ensure the proper and permanent support of
the clergy.

Many Christians (both Catholic and Protestant) support their churches and pastors
with monetary contributions of one sort or another. Frequently
these monetary contributions are called tithes whether or not they
actually represent ten-percent of anything. Some claim that as
tithing was an ingrained Jewish custom by the time of Jesus, no specific command to tithe per se is found in
the New Testament. However, this view
overlooks the fact that Israel's tithes were of an agricultural
nature, not financial. References to tithing in the New Testament
can be found in Matthew, Luke, and the book
of Hebrews.

For Catholics, the payment of tithes was adopted from the Old Law,
and early writers speak of it as a divine ordinance and an
obligation of conscience, rather than any direct command by Jesus
Christ.

Some Protestant denominations cite as support for tithing.

Away with you, you pettifogging Pharisee lawyers!You give to God a tenth of herbs, like mint, dill, and cumin,
but the important duties of the Law — judgement, mercy, honesty —
you have neglected.Yet these you ought to have performed,
without neglecting the others.

(Albright & Mann, Matthew, Anchor Bible,
Vol. 26 (1971))

and its parallel Luke 11:42

Woe to you, Pharisees!You tithe mint and rue and
every edible herb but disregard justice and the love of God.These were rather the things one should practice, without
neglecting the others.

(Fitzmyer, Luke, Anchor Bible, Vol. l, 28A
(1985))

Because of Jesus' specific mention of the tithe in this passage,
those who support the tithe believe that he gave his endorsement to
the practice of tithing in general. Some scholars disagree,
however, pointing out that Jesus was simply obeying Mosaic law as
an obedient Jew and telling Pharisees they ought to have tithed as
they claimed they were living under that law.

The final mention of tithing in the New Testament is . This refers
back to the tithe Abram paid to Melchizedek. This passage, confirms that Abraham
did indeed pay his tithe to Melchizedek.

Most New Testament discussion promotes giving and does not mention
tithing. talks about giving cheerfully; encourages giving what you
can afford; discusses giving weekly (although this is a saved
amount for Jerusalem); exhorts supporting the financial needs of
Christian workers; promotes feeding the hungry wherever they may
be; and states that pure religion is to help widows and
orphans.

Tithing in the Middle Ages

Farmers had to offer a tenth of their harvest, while craftsmen had
to offer a tenth of their production.

In Europe, special barns were built in villages order to store the
tithe (Tithe Barn, in German
Zehntscheunen). These were often the largest building in
the village after the church. The priest or the collector
(decimator) collected the tithe, though usually tithers
delivered their tithe to a collection point themselves. Villages or
homesteads were documented as owing tithe. A requirement to tithe
was usually acquired by purchase, donation to the church, or when
the settlement was founded.

The Ebstorf Abbey in the Lüneburger Heathlands, for example, was
owed tithe from over 60 villages.

In the Middle Ages the tithe from the Old Testament was expanded,
through a differentiation between a Great Tithe and a Little
Tithe.

The Great Tithe was analogous to the tithe in the Bible where
one had to tithe on grain and large farm animals.

The Little Tithe added fruits of the field: kitchen herbs,
fruit, vegetables and small farm animals. Exactly what was tithable
varied from place to place.

Other tithes appeared that varied from location to location:

Wine tithe (also called the wet tithe) upon wine cellars

Hay tithe upon harvest hay

Wood tithe upon cut wood

Meat or blood tithe upon slaughtered animals or animal products
such as eggs and milk

Cleared-land tithe upon land that has been newly cleared for
farming

After the Reformation the
tithe was increasingly taken over from the church by the state. In
countries such as Germany and Switzerland, this remained the case
until the 19th century, when the tithe was abolished. In England,
church tithes remained until the 19th century and in some cases to
this day voluntary tithes are paid by the devout. In some cases the
abolishment of the tithe was accompanied by a one-time tax upon the
farmers. This led many farmers into debt.

Christian practice today

In recent years, tithing has been taught in Christian circles as a
form of "stewardship" that God requires of Christians. The primary
argument is that God has never formally "abolished" the tithe, and
thus Christians should pay the tithe (usually calculated at 10
percent of all gross income from all sources), although at the
Council of Jerusalem the
Apostles did not include it in the letter to the Gentile believers
( ). The tithe is usually given to the local congregation, though
some teach that a part of the tithe can go to other Christian
ministries, so long as total giving is at least 10 percent. Many
conservative Christians make statements that strongly imply that
God will ensure that those who tithe receive raises or other
material blessings that will at least make up for the amount of
money they donate to the Church, and showcase the testimonies of
church members who received raises at work, rebates on purchases,
or other evidence of what they see as God's provision - these
Christians stop short of overtly promising that their flocks will
receive these same blessings if they tithe, however. Some holding
to prosperity theology doctrines
go even further, teaching that God will bless those who
tithe and curse those who do not. When Christians who
tithe lose their jobs or suffer financial setbacks, advocates of
tithing often blame their misfortune on lack of faith, un-confessed
sin, or other moral failures on the part of the
financially-challenged individuals.

Some scholars cite that since the account of Abram giving tithe to
the high priest occurred before the law was given to Moses, the
tithe does not fit into Mosaic Law and therefore is relevant
today.

Opponents of tithing argue that the only Biblical references to the
tithe occurred (or referenced events that occurred) during the
period of Mosaic Law, applicable only to Jews. They further argue
that Jesus taught He came to "fulfill" the Law, which they believe
occurred at His crucifixion, and therefore Christians are no longer
obligated to pay a minimum amount, but should give only as God
specifically directs them to do (which may be more or less than 10
percent) 2 Corinthians 8 & 9. Further, opponents hold that the
"blessing/cursing" teachings used in prosperity theology would
result in God being able to be "bribed" or acting as an
"extortionist". Perhaps the greatest argument against tithing in
the New Testament scriptures is one of omission: nowhere in the New
Testament is tithing commanded, urged, or suggested. If it were
important during the Church age, why is it not mentioned anywhere
in the New Testament? Christians throughout the centuries have
always relied upon the New Testament scriptures to defend against
heresies. Opponents of tithing insist they do it now here as
well.

Proponents argue that one cannot throw out the Law in the name of
"fulfillment" because that also would cause the argument that
Christians are no longer obligated to live a holy lifestyle
according to the ten commandments, which scholars agree is not the
intention of Jesus' teachings that He came to "fulfill" the
Law.

One aspect of Old Testament tithing that advocates neglect is the
fact that tithing did not apply to a workman's earnings, but
applied to the agricultural crops grown on a farmer's land - this
means that tithing was done from the profit a land-owner received
from his assets. There are no recorded instances in the Bible of a
workman "tithing" from wages that he received for his labor. Since
the vast majority of modern workers make a living by selling their
labor to an employer rather than by earning profits off of a
material asset like a farm, it's debatable whether the practice of
"tithing" would apply to a modern worker even if tithing is still
part of the New Covenant.

Due to the fact that the New Testament explicitly directs
Christians to give voluntarily as each person has determined in
their hearts (2 Corinthians 9:7) and condemns those who make a show
of their donations to organized religion (Mark 12:41-44, Matt.
6:3), the arguments for tithing as a Biblical practice seem to
violate the basic principles of Biblical interpretation used by
most conservative Protestants. These Christians usually stress the
plain meaning of the text, and regard the New Testament above the
Old Testament as the authoritative word of God. One reason why the
practice is so vigorously promoted by conservative Protestant
leaders, aside from the financial benefits of tithing for their
institutions, may be that people who tithe or make other large
sacrifices for the Church gain a positive reputation for their
devotion. Christians may also feel that they've earned God's favor
through their sacrifice. Opponents of tithing note that the Bible
explicitly condemns making public sacrifices as a means of
enhancing one's reputation (Matt. 6:3), so the public testimonies
of tithing advocates actually run the risk of being sin.

Tithing is commonly taught in conservative Protestant denominations
such as the Southern Baptist Convention, Free Methodists, Baptist
General Conference, Assemblies of God, and most Pentecostal groups
and independent fundamentalists, as well as among Mormon groups
like the
Church of Jesus Christ of Latter-day Saints and the related
Community of Christ
denomination. Despite the emphasis placed on tithing by the leaders
of these and other denominations, the practice is seldom observed
by the laity. According to surveys conducted in 2002 by the Barna
Group, only three percent of American adults donated 10 percent or
more of their income to churches. Only six percent of those who
self-identified as born-again Christians tithed. Barna noted the
crumbling American economy following the 9-11 attacks as a cause
for the waning practice. While more recent figures on the
percentage of Americans who tithe are not available, the financial
pressures on average Americans have become worse since Barna's
initial study, suggesting that tithing has continued to decline as
a practice among American Christians.

Islam

Zakat ( , sometimes "Zakāt") or "alms giving",
one of the Five Pillars of
Islam, is the giving of a small percentage of one's income to
charity. It serves principally as
the welfare contribution to
poor and deprived Muslims, although others may have a rightful
share. It is the duty of an Islamic state not just to collect zakat
but to distribute it fairly as well.

Muslims fulfill this religious obligation by giving a fixed
percentage of their surplus wealth. Zakat has been paired with such
a high sense of righteousness that it is often placed on the same
level of importance as offering Salat.Zysow,
A. "Zakāt (a.)." Encyclopaedia of Islam, Second Edition. Edited by:
P. Bearman , Th. Bianquis , C.E. Bosworth , E. van Donzel and W.P.
Heinrichs. Brill, 2009. Brill Online. Augustana. 27 April 2009
/www.brillonline.nl/subscriber/entry?entry=islam_COM-1377>
Muslims see this process also as a way of purifying themselves from
their greed and selfishness and also safeguarding future business.
In addition, Zakat purifies the person who receives it because it
saves him from the humiliation of begging and prevents him from
envying the rich. Because it holds such a high level of importance
the "punishment" for not paying when able is very severe. In the
2nd edition of the Encyclopaedia of Islam it states,
"...the prayers of those who do not pay zakat will not be
accepted".. This is due to the fact that without Zakat a tremendous
hardship is placed on the poor which otherwise would not be there.
Besides the fear of their prayers not getting heard, those who are
able should be practicing this third pillar of Islam because the
Koran states that this is what believers should do. Chapter 9 verse
11 states, "if they repent, establish regular prayers and pay
zakah, they are your brethren of faith", and in chapter 2 verse
155, "be sure we shall test you with something of fear and hunger,
some loss on goods, lives, and fruits. But give glad tidings to
those who patiently persevere."

Sikhism

In Sikhism, dasvand ( ) literally
means a tenth part and refers the act of donating ten
percent of ones harvest, both financial and in the form of time and
service such as seva to the Gurdwara and anywhere else. It falls into Guru Nanak Dev's concept of kirat karo. This
was done during the time of Guru Arjan
Dev and many Sikhs still do it up to this day. The concept of
dasvandh was implicit in Guru Nanak’s own
line: “ghali khai kichhu hathhu dei, Nanak rahu
pachhanahi sei—He alone, O Nanak, knoweth the way who eats out of
what he earneth by his honest labour and yet shareth part of it
with others” (GG, 1245). The idea of sharing and
giving was nourished by the institutions of sangat (holy assembly) and langar (community kitchen) the Guru had established.

In the time of Guru Amar Das, Nanak III, a formal structure for channelizing Sikh
religious giving was evolved. He set up 22 manjis or districts in different parts of the country.
Each of these "manji's" was placed under the charge of a pious Sikh
(both male and female) who, besides preaching Guru Nanak’s word, looked after the sangats within his/her jurisdiction and transmitted
the disciple’s offerings to the Guru.
As the
digging of the sacred pool at Amritsar, and the
erection in the middle of it of the shrine, Harimander, began under Guru Ram Das resulting in a large amount of
expenditure, the Sikhs were encouraged to set aside a minimum of
ten per cent (dasvandh) of their income for the common cause and
the concept of Guru Ki Golak "Guru's treasury"
was coined.Masands, i.e. ministers
and the tithe-collectors, were appointed to collect "kar bhet"
(sewa offerings) and dasvandh from the Sikhs in the area they were
assigned to, and pass these on to the Guru.

The custom of dasvandh is found in documents called rahitnamas,
manuals of Sikh conduct, written during the lifetime of Guru Gobind Singh or soon after. For
example, Bhai Nand Lal’s Tankhahnama
records these words of Gobind Singh:
“Hear ye Nand Lal, one who does not give dasvandh and,
telling lies, misappropriates it, is not at all to be
trusted.” The tradition has been kept alive by chosen
Sikhs who to this day scrupulously fulfil this injunction. The
institution itself serves as a means for the individual to practice
personal piety as well as to participate in the ongoing history of
the community, the Guru Panth ("Guru's
path").

Governmental collection of religious offerings and taxes

Austria

In
Austria a colloquially called church
tax (Kirchensteuer, officially called
Kirchenbeitrag, i.e. church contribution) has to
be paid by members of the Catholic
and Protestant Church. It
is levied by the churches themselves and not by the government. The
obligation to pay church tax can just be evaded by an official
declaration to cease church membership. The tax is calculated on
the basis of personal income. It amounts to about 1.1% (Catholic
church) and 1.5% (Protestant church).

Denmark

All members of the Church of Denmark pay a church tax, which varies
between municipalities. The tax is generally around 1% of the
taxable income.

England

The right to receive tithes was granted to the English churches by
King Ethelwulf in 855. The
Saladin tithe was a royal tax, but
assessed using ecclesiastical boundaries, in 1188. Tithes were
given legal force by the Statute
of Westminster of 1285. Adam Smith
criticized the system in The
Wealth of Nations (1776), arguing that a fixed rent would
encourage peasants to farm more efficiently. The Dissolution of the
Monasteries led to the transfer of many tithe rights from the
Church to secular landowners, and then in the 1530s to the Crown.
The system ended with the Tithe Commutation Act 1836, which
replaced tithes with a rent charge decided by a Tithe Commission.
The records of land ownership, or Tithe Files, made by the
Commission are now a valuable resource for historians.

At first this commutation reduced problems to the ultimate payers
by folding tithes in with rents (however it could cause
transitional money supply problems by raising the transaction
demand for money). Later the decline of large landowners led
tenants to become freehold and again have to pay
directly; this also led to renewed objections of principle by
non-Anglicans.

The rent charges paid to landowners were converted by the Tithe
Commutation Act to annuities paid to the state
through the Tithe Redemption Commission. The payments were
transferred in 1960 to the Board of Inland Revenue, and finally terminated by the
Finance Act 1977.

Finland

Members of state churches pay a church tax of between 1% and 2.25%
of income, depending on the municipality. Church taxes are
integrated into the common national taxation system.

France

In
France, the tithes—called "la dîme" -- were a land
tax. Originally a voluntary tax, in 1585 the "dîme" became
mandatory. In principle, unlike the taille,
the "dîme" was levied on both noble and non-noble lands. The dîme
was divided into a number of types, including the "grosses dîmes"
(grains, wine, hay), "menues" or "vertes dîmes" (vegetables,
poultry), "dîmes de charnage" (veal, lamb, pork). Although the term
"dîme" comes from the Latin decima [pars] ("one tenth",
same origin for U.S. coin dime), the "dîme" rarely reached
this percentage and (on the whole) it was closer to 1/13th of the
agricultural production.

The "dîme" was originally meant to support the local parish, but by
the 16th century many "dîmes" went directly to distant abbeys,
monasteries, and bishops, leaving the local parish impoverished,
and this contributed to general resentment. In the Middle Ages,
some monasteries also offered the "dîme" in homage to local lords
in exchange for their protection (see Feudalism) (these are called "dîmes inféodées"),
but this practice was forbidden by the Lateran Council of
1179.

All religious taxes were constitutionally abolished in 1790, in the
wake of the French
revolution.

Germany

Germany levies a
church tax, on all persons declaring
themselves to be Christians, of roughly 8-9% of the income tax,
which is effectively (very much depending on the social and
financial situation) typically between 0.2% and 1.5% of the total
income. The proceeds are shared amongst Catholic, Lutheran,
and other Protestant Churches. In 1933 Hitler had the entry "church
tax" added to the official tax card, which meant that the tax could
now be deducted by the employer like any of the other taxes.

Some believe that the church taxation system was established or
started through the Concordat of 1933 signed between the Holy See
and the Third Reich. This is a simple misunderstanding or
misrepresentation of §13 of the Appendix (The Supplementary
Protocol) of the Concordat (Schlußprotokoll, §13). The article
reads: „Es besteht Einverständnis darüber, daß das Recht der
Kirche, Steuern zu erheben, gewährleistet bleibt.“, (refer to
External Links). In English, this translates to: It is understood
that the Church retains the right to levy Church taxes, (refer to
External Links). Notice that §13 states that the Church "retains
the right" or, in German, "gewährleistet bleibt". The church tax
(Kirchensteuer) actually traces its
roots back as far as the Reichsdeputationshauptschluss
of 1803. Today its legal basis is §140 of the Grundgesetz (the German "constitution") in
connection with article 137 of the Weimar constitution.

Church tax (Kirchensteuer) is compulsory in Germany for those
confessing members of a particular religious group. It is deducted
at the PAYE level. The duty to pay this tax
theoretically starts on the day one is christened. Anyone who wants
to stop paying it has to declare in writing, at their local court
of law (Amtsgericht) or registry office, that they are leaving the
Church. They are then crossed off the Church registers and can no
longer receive the sacraments.

Greece

There has never been a church tax or mandatory tithe on Greek
citizens. The state pays the salaries of the clergy of the
established Church of Greece, in
return for use of real estate, mainly forestry, owned by the
church. The remainder of church income comes from voluntary,
tax-deductible donations from the faithful. These are handled by
each diocese independently.

Ireland

Tithes were introduced after the Norman conquest of 1169-1172, and
were specified in the papal bullLaudabiliter as a duty to: ...pay yearly
from every house the pension of one penny to St Peter, and to keep
and preserve the rights of the churches in that land whole and
inviolate. However, collection outside the Norman area of
control was sporadic.

From the Reformation in the
1500s, most Irish people chose to remain Roman Catholic and had by now to pay tithes
valued at about 10% of an area's agricultural produce, to maintain
and fund the established state church, the AnglicanChurch of
Ireland, to which only a small minority of the population
converted. Irish
Presbyterian and other minorities like the Quakers and Jews were in the same
situation.

Italy (Eight per Thousand)

Originally the Italian government of Benito Mussolini, under the Lateran treaties of 1929 with the Holy See, paid a monthly salary to Catholic clergymen.
This salary was called the congrua. The eight per
thousand law was created as a result of an agreement, in
1984, between the Italian Republic and the Holy
See.

Under this law Italian taxpayers are able to declare that 0.8%
('eight per thousand') of their taxes go to a
religiousconfession or, alternatively, to a social assistance program run by the
Italian State. This declaration is made on the IRPEF form. People are not required to declare a
recipient; in that case the law stipulates that this undeclared
amount be distributed among the normal recipients of such taxes in
proportion to what they have already received from explicit
declarations. Only the Catholic Church and the Italian State have
agreed to take this undeclared portion of the tax.

In 2000, the Catholic Church raised
almost a billion euros, while the Italian State
received about 100 million euros.

Scotland

In Scotland teinds were the tenths of certain produce of
the land appropriated to the maintenance of the Church and clergy.
At the Reformation most of the Church property was acquired by the
Crown, nobles and landowners. In 1567 the Privy Council of Scotland provided
that a third of the revenues of lands should be applied to paying
the clergy of the reformed Church of Scotland. In 1925 the system was recast by statute
and provision was made for the standardisation of stipends at a
fixed value in money. The Court of Session acted as the Teind Court. Teinds were
finally abolished by the Abolition of
Feudal Tenure etc. Act 2000.

Spain and Latin America

Both the
tithe (diezmo), a tax of 10% on all agricultural
production, and "first fruits" (primicias), an additional
harvest tax, were collected in Spain throughout
the medieval and early modern periods for the support of local
Catholic parishes. The tithe crossed
the Atlantic with the Spanish Empire;
however, the Indians who made up the
vast majority of the population in colonial Spanish America were exempted from paying
tithes on native crops such as corn and potatoes that they raised
for their own susistence. After some debate, Indians in colonial
Spanish America were forced to pay tithes on their production of
European agricultural products, including wheat, silk, cows, pigs,
and sheep. The tithe was abolished in several Latin American countries, including Mexico, soon after
independence from Spain (which started in 1810); others, including
Argentina and Peru still
collect tithes today for the support of the Catholic Church.
The tithe was abolished in Spain itself in 1841.

Sweden

Until the year 2000, Sweden had a mandatory church tax to be paid if one did belong to the
Church of Sweden which had been funneling about $500 million
annually to the church. Because of change in legislation, the tax
was withdrawn in year 2000. However, the Swedish government has
agreed to continue collecting from individual taxpayers the annual
payment that has always gone to the church. But now the tax will be
an optional checkoff box on the tax return. The government will
allocate the money collected to Catholic, Muslim, Jewish and other
faiths as well as the Lutherans, with each taxpayer directing where
his or her taxes should go.

Switzerland

There is
no official state church in Switzerland; however, all the 26 cantons (states) financially
support at least one of the three traditional
denominations--Roman Catholic,
Old Catholic, or Protestant--with funds collected through
taxation. Each canton has its own regulations regarding the
relationship between church and state. In some cantons, the church
tax (up to 2.3%) is voluntary but in others an individual who
chooses not to contribute to church tax may formally have to leave
the church. In some cantons private companies are unable to avoid
payment of the church tax.

United States

The United States has never collected a church tax or mandatory
tithe on its citizens. Such a tax is likely prohibited by the
First
Amendment (specifically the Establishment
Clause) to the US Constitution. The United States and its
governmental subdivisions also exempt most churches from payment of
income tax (under Section 501 of the
Internal Revenue Code and
similar state statutes, which also allows donors to claim the
donations as an income tax itemized deduction). Also, churches may
be permitted exemption from other state and local taxes such as
sales and property taxes, either in whole or in part. However,
churches are required to withhold Federal and state income tax from
their employees along with the employee's share of Social Security and Medicare taxes, and pay the
employer's share of the latter two taxes, unless the employee is an
ordained, licensed, or commissioned minister.

Religious organizations

Actual collection procedures vary from church to church, from the
common, strictly voluntary practice of "passing the plate" in
Catholic and mainline Protestant churches, to formal,
church-mediated tithing in some conservative Protestant churches
(as well as LDS Church),
to membership fees as practiced in many Jewish congregations. There
is no government involvement in church collections (though some
contributions are considered tax-exempt
as charity donations), but because of less-strict income and tax
reporting requirements for religious groups, some churches have
been placed under legal and media scrutiny for their spending
habits.

Juridical sense

The non-economic, juridical sense of "tithing" is in reference to
the Anglo-Norman practice of dividing the population into groups of
ten men who were responsible for policing each other; if one broke
the law, the other nine were responsible for chasing him down, or
would face legal punishment themselves. In his 1595 essay
A View of the
Present State of Ireland, Edmund
Spenser, best noted for his colossal poem The Faerie Queen recommended that the
Anglo-Norman practice of tithing be revived and implemented in the
rebellious territories of Ireland. The Anglo-Norman practice of tithing was
also linked to the evolution of the juridical concept of murder;
the penalties for killing a Norman were four times as great as the
penalties for killing anyone else. It was presumed that any person
murdered should be considered as if he were Norman, unless it could
be proven otherwise. The higher communal payment of blood money
(wergild) for killing a Norman bore the special designation
murdrum, from which the modern English word "murder" is
derived.